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Old 24th Jul 2013, 15:20
  #28 (permalink)  
PT6Driver
 
Join Date: Dec 2000
Location: I used to know
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Seek specialist advice, but broadly it dependes on the number of ties you have to the UK.
A house you can use would be one, wife kids another (divorced slightly diferent), number of days you work in UK and number of days spent in UK over the last 2 complete tax years.

Given the original posts conditions in order to be classed as non resident for tax purposes you would have to spend less than 45 days in UK, not work here at all but still have wife kids and house in UK. (as far as I have been made aware) The next year it would be 45 and finally in the 3rd complete year you could go to 90. This is how things stood a month or so ago but the situation is fluid so seek specialist advice for the uptodate version.
(CAUTION this is from information recieved and does not constitute legal or tax advice)

The note about what constitutes a day means that arrive 23:59 on the 1st and leave 11:59 on the 2nd would count as 2 days. So plan very carefully your trips back home.
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